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Updated 2025 Tax Year

Lee County
Property Tax Guide

Everything you need to know about property taxes in Lee County, GA. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
1.35%-1.45% of assessed value (varies by taxing district within county)
Exemptions
5+ Available
Section 1

How Property Tax Works

Lee County, Georgia operates on a property tax system that serves as the primary funding source for essential county services, including public safety, infrastructure maintenance, schools, and local government operations. Property taxes in Lee County are calculated based on the assessed value of real estate, which is determined by the county tax assessor and updated periodically to reflect current market conditions.

The effective tax rate in Lee County varies by location within the county due to different special taxing districts, but typically ranges from approximately 1.35% to 1.45% of assessed value when all applicable millage rates are combined. Property owners should note that their actual tax rate depends on their specific location within the county, as different areas may be subject to additional special district assessments for services such as fire protection, water, or other municipal services.

Property tax bills in Lee County are issued annually but can be paid in two installments, with the first installment due November 1st and the second installment due April 1st. All property tax credits and exemptions require separate applications and are not automatically applied to your assessment.

Section 2

What Makes Up Your Tax Bill

ComponentRate (Mills)Description
County Tax6.8725General county operations, public safety, infrastructure
School District Tax5.5000Lee County School District operations and facilities
Special District Tax1.1950Fire protection, emergency services, and other special districts
Total Base Rate13.5675Combined millage rate (varies by district)

Rates shown are for FY 2024-2025 levy year and are projected to increase by approximately 3.57% for FY 2025-2026. Special district taxes vary significantly by location within Lee County - some areas may have additional assessments while others may have lower rates. Contact the Lee County Tax Assessor's office to determine the exact millage rate for your specific property location.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Lee County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental property taxes in Lee County are additional tax assessments that occur when there are changes to property ownership, value, or use during the middle of a tax year. The most common triggers include new construction completion, property transfers to new owners, or significant improvements that increase the property's assessed value.

When a supplemental assessment is issued, it covers the period from the date of the change through the end of the current tax year. For example, if a home addition is completed in June, the supplemental tax would apply from June through December 31st of that tax year. The supplemental amount is calculated by taking the difference between the old and new assessed values, multiplying by the applicable tax rate, and prorating for the remaining months in the tax year.

If a property with an original assessed value of $250,000 has an addition completed in July that increases the assessed value to $300,000, the supplemental tax would be calculated on the $50,000 increase, multiplied by the applicable millage rate (approximately 13.57 mills), and prorated for 6 months (July-December), resulting in approximately $339 in supplemental taxes due.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value: $300,000 (100% of market value)
  • Less: Standard Homestead Credit: -$2,000 (applied to taxable value)
  • Net Taxable Value: $298,000
  • Annual Tax: $298,000 × 0.0135675 = $4,044
  • Monthly Escrow: $337

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value: $600,000
  • Less: Standard Homestead Credit: -$2,000 (if qualified and applied for)
  • Net Taxable Value: $598,000
  • Annual Tax: $598,000 × 0.0135675 = $8,117
  • Monthly Escrow: $676

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value: $1,000,000
  • Less: Standard Homestead Credit: -$2,000 (if qualified and applied for)
  • Net Taxable Value: $998,000
  • Annual Tax: $998,000 × 0.0135675 = $13,542
  • Monthly Escrow: $1,129

Note: All tax credits require separate applications and are not automatically applied. Calculations use base millage rate - actual rates vary by special taxing district within Lee County.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Lee County require property tax escrow accounts for borrowers with less than 20% down payment, though some lenders may require escrow regardless of down payment amount. Your lender will estimate your annual property tax bill and divide it by 12 to determine your monthly escrow payment, which is collected along with your mortgage payment.

Lenders typically pay property taxes on your behalf before the November 1st and April 1st due dates to avoid penalties. They may pay the full annual amount by the first due date or split payments according to Lee County's installment schedule. Your lender will provide annual escrow statements showing deposits, tax payments made, and any adjustments to your monthly escrow amount.

If your property taxes increase or decrease significantly, your lender will adjust your monthly escrow payment accordingly. Property owners are responsible for ensuring their lender has current tax information and should verify that payments are made on time. You can confirm payment status by checking with the Lee County Tax Commissioner's office or accessing online records through the county's website.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
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Section 6

Frequently Asked Questions

When are property taxes due in Lee County for the current fiscal year? Property taxes for FY 2024-2025 are due in two installments: first installment by November 1, 2024, and second installment by April 1, 2025. Late payments are subject to penalties and interest charges.

What tax credits are available and do they require applications? The primary tax credit available is the Standard Homestead Credit of $2,000, which reduces your taxable value (not assessed value). This credit requires a separate application filed with the Lee County Tax Assessor's office and is NOT automatically applied. Applications must be filed by April 1st to receive the credit for the current tax year.

How does the Homestead Credit work? The Georgia Homestead Credit provides a $2,000 reduction in taxable value for your primary residence. Additionally, it caps assessment increases to protect against rapid property value growth. You must own and occupy the property as your primary residence on January 1st and file an application by April 1st to qualify.

How often are properties reassessed in Lee County? Lee County conducts property reassessments periodically to ensure assessed values reflect current market conditions. Property owners receive notice of assessment changes and have the right to appeal if they believe the assessment is incorrect.

What are the penalties for late property tax payments? Late payments are subject to penalties and interest charges that accrue monthly. Contact the Lee County Tax Commissioner's office for specific penalty rates and payment options if your taxes are overdue.

Can I pay property taxes online? Yes, Lee County offers online property tax payment options. Visit the Lee County Tax Commissioner's website or the Georgia Department of Revenue's county tax payment portal for online payment services.

How do special district taxes affect my bill? Special district taxes vary by location within Lee County and fund services like fire protection, emergency services, or infrastructure improvements. Your specific millage rate depends on which special taxing districts serve your property location.

What triggers a property tax appeal and how do I file one? You may appeal your property assessment if you believe it's too high compared to similar properties or current market value. Appeals must be filed within 45 days of receiving your assessment notice. Contact the Lee County Board of Tax Assessors for appeal forms and procedures.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
Lee County Property Taxnacdashboard.nara.gov
02
County
Explanation of the Current Tax Situation in Lee County, Georgialeecountyga.gov
03
PRESS RELEASE ANNOUNCING A PROPOSED ...upson.k12.ga.us
04
Tax Doc
Property Tax Returns and Payment - Department of Revenuedor.georgia.gov
05
County
Forms & Documents | Lee County, Georgialeecountyga.gov
06
County
County Property Tax Facts Lee | Department of Revenuedor.georgia.gov
07
Tax Doc
Property Tax Homestead Exemptions - Department of Revenuedor.georgia.gov
08
County
Homestead Exemption Recalculation (County Only)leecountyga.gov
09
Tax Doc
Pay Property Tax Online - Department of Revenue - Georgia.govdor.georgia.gov
10
Tax Doc
Pay Property Taxesgeorgia.gov
All sources verified as of 2025 Tax Year

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